Legal Insights
Plain-language guides and case briefs on Philippine law — researched from the firm's law library of 184,000+ statutes, Supreme Court decisions, and agency issuances, and written so non-lawyers can understand and act on them.
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Unraveling Tax Refund Claims: The Weight of Withholding Tax Certificates
The Supreme Court clarifies when creditable withholding tax certificates suffice to prove a tax refund claim, and why actual remittance need not be shown.
Mergers and Documentary Stamp Tax: Clarifying Tax Obligations in Corporate Restructuring
The Supreme Court clarifies when documentary stamp tax applies to property transfers in corporate mergers under the National Internal Revenue Code.
Balancing Public Infrastructure and Private Property: Limits on Preliminary Injunctions
The Supreme Court clarifies when courts may issue injunctions against government infrastructure projects under R.A. 8975.
Good Faith vs Actual Knowledge: Resolving Land Disputes in the Philippines
Philippine Supreme Court ruling on finality of judgments, petitions for relief, and banks' duty of diligence in land mortgage disputes.
Security Guards Duty to Accept Assignments vs Constructive Dismissal
When does a security guard's floating status become constructive dismissal? The Supreme Court clarifies the rule in Exocet v. Serrano.
Untangling Mortgage Disputes: Good Faith, Due Diligence, and Finality of Judgments
A Supreme Court ruling on mortgage disputes, good faith, and why final and executory judgments bind all parties.
Breach of Trust and Employee Dismissal: Employer's Burden of Proof in Philippine Labor Law
Explore the Supreme Court's ruling in Temic Automotive v. Cantos on breach of trust dismissals, emphasizing the employer's burden of proof.
Mortgage Disputes, Good Faith, and Final Judgments in Philippine Foreclosure
Philippine Supreme Court ruling on mortgage foreclosure, good faith of banks, and the finality of judgments in property disputes.
Habeas Data and Facebook Privacy: When Photos Posted Online Lose Legal Protection
Philippine Supreme Court ruling on when Facebook photos lose privacy protection and how the writ of habeas data applies to social media posts.
No-Build Zones and National Permits: What Aquino v. Malay Means for Developers
The Supreme Court ruled that a DENR permit does not override local no-build zone ordinances. Here's what developers must know.
When a Judge Serves as Attorney-in-Fact: A Cautionary Tale on Judicial Impropriety
The Supreme Court reminds judges that serving as attorney-in-fact for non-family members violates the Code of Judicial Conduct and constitutes impropriety.
Rehabilitation Proceedings: Balancing Creditor Rights and Corporate Recovery
Philippine Supreme Court clarifies creditor participation rights in corporate rehabilitation appeals, balancing recovery goals with due process.
Protecting the Vulnerable: Upholding Conviction in Child Rape Case
The Supreme Court affirms the conviction of a father for raping his 7-year-old daughter, clarifying rules on alibi, credibility, and damages.
Indispensable Parties: Due Process in Criminal Appeals Before the CA
The Supreme Court rules on why the People must be impleaded in certiorari petitions before the Court of Appeals.
Causation vs. Presumption: Understanding Employee Compensation for Illness
The Supreme Court clarifies when an illness is compensable under PD 626, emphasizing proof of work-connection over presumption.
Duplicate Originals as Evidence: When Photocopies Are Admissible in Philippine Courts
Philippine Supreme Court clarifies when duplicate originals are admissible evidence, reversing the Court of Appeals' exclusion of invoices in a collection case.
When Police Testimony Conflicts: Buy-Bust Operations and the Presumption of Innocence
A Supreme Court ruling shows how inconsistent police testimony in buy-bust operations can lead to acquittal, protecting the presumption of innocence.
Due Process in Corporate Rehabilitation: Creditors' Right to Participate on Appeal
Supreme Court ruling on creditors' right to participate in corporate rehabilitation appeals, protecting due process and equal footing principles.
Residency Redefined: Upholding Election Results Despite Challenges to Candidate's Domicile
The Supreme Court clarifies residency rules for local candidates, upholding John Henry Osmeña's win as Toledo City mayor despite domicile challenges.
Maceda Law Rights of Installment Buyers in Real Estate Contracts
The Supreme Court explains how the Maceda Law protects installment buyers, including the required cash surrender value before contract cancellation.
Estafa by Abuse of Confidence: When Failing to Return Money Becomes a Crime
Understand the Supreme Court's ruling on estafa by abuse of confidence and when failure to return entrusted money constitutes a criminal offense.
Robbery With Homicide: Intent to Rob Must Precede the Killing
The Supreme Court clarifies that robbery with homicide requires intent to rob before the killing; otherwise, only homicide may be proven.
Breach of Trust Establishing Estafa Through Misappropriation of Funds
When does a failure to return money become estafa? The Supreme Court explains the elements of misappropriation under Article 315.
Regular Employment Defined: Security of Tenure and Length of Service in Philippine Labor Law
Philippine Supreme Court clarifies regular employment, security of tenure, and length of service in illegal dismissal cases.